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I'm more open-minded about The Human Centipede; I feel like there's more possible metaphor there, the thing depicted is less horrendous (significantly), and as you say, there's a difference between scaring and horrifying. And it seems to involve a modicum of creativity, rather than an answer to the question "what's the most messed up thing I can imagine?"
I think, if someone wants to give A Serbian Film a pass, they really have to ask themselves if it's possible to depict anything that they would find beyond the pale. If not, then there's at least one manner in which I cannot relate to them. At that point, I feel like the power of art to go beyond boundaries and expand our minds is being abused, like using fire to burn someone rather than to warm them. It's still art, in a very hollow sense, but there's too much great art to waste time on that sort of thing.
Anyway, I said I was thinking about writing this, and this might be a nice excuse to do so, though I've got two other essays I'm still working on. I might end up cribbing some of my own bits from the last few posts for it before all's said and done.